RECIEPT OVERPRINTS

Bradford Corporation

Corporation of Liverpool

Overprints were to recieve a new lease of life for overprinting normal postage stamps specifically for use on reciepts, often refered to as Commercial Overprints. This practice was widespread and examples of such stamps are very common, fiscally cancelled.

Postmarked London Au 19th 1901

However occasionally these Commercial Overprints can be found postally used, although this was not officially authorised and such examples are scarce.

However, when the tax on reciepts was abolished in around 1970 firms were allowed to use up their stocks of overprinted stamps postally. Therfore postally used copies of the then current 2d Machin are fairly common. Indeed, the earlier Wilding issues can also be found, particularly from smaller firms who may have been slow to use their older stock of stamps.